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Tax Return Extension Denied: Illness of Auditor Not Justified, Section 119; Benefit u/s 80IB Unavailable.

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....Extension of time for filing of the income tax return rejected u/s 119 - delay in filing of the return was on account of illness of the CA i.e., the statutory auditor - The assertions made to justify extension of time have to be proved and established - Assessee failed to prove - benefit u/s 80IB cannot be claimed so - HC....

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Tax Return Extension Denied: Illness of Auditor Not Justified, Section 119; Benefit u/s 80IB Unavailable.